{"id":3272,"date":"2021-12-21T16:28:39","date_gmt":"2021-12-21T09:28:39","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3272"},"modified":"2021-12-21T16:33:20","modified_gmt":"2021-12-21T09:33:20","slug":"hach-toan-ke-toan-ban-hang-cac-truong-hop-cho-thue-tscd-va-cho-thue-bds","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-ke-toan-ban-hang-cac-truong-hop-cho-thue-tscd-va-cho-thue-bds\/","title":{"rendered":"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u00e1n h\u00e0ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea TSC\u0110 v\u00e0 cho thu\u00ea B\u0110S"},"content":{"rendered":"

\n\t1. Khi cho thuê ho\u1ea1t \u0111\u1ed9ng TSC\u0110 và cho thuê ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/strong>
\n<\/h2>\n

\n\tK\u1ebf toán ph\u1ea3n ánh doanh thu ph\u1ea3i phù h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 cho thuê ho\u1ea1t \u0111\u1ed9ng TSC\u0110 và cho thuê ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111ã hoàn thành t\u1eebng k\u1ef3. Khi phát hành hoá \u0111\u01a1n thanh toán ti\u1ec1n thuê ho\u1ea1t \u0111\u1ed9ng TSC\u0110 và cho thuê ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a khách hàng (n\u1ebfu ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngay) \n<\/p>\n

\n\tN\u1ee3 các TK 111, 112 (n\u1ebfu thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)\n<\/p>\n

\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 \n<\/p>\n

\n\tCó TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\n<\/p>\n

\n\t\"\"\n<\/p>\n

\n\t2. Tr\u01b0\u1eddng h\u1ee3p thu tr\u01b0\u1edbc ti\u1ec1n nhi\u1ec1u k\u1ef3 v\u1ec1 cho thuê ho\u1ea1t \u0111\u1ed9ng TSC\u0110 và cho thuê ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 <\/strong>
\n<\/h2>\n

\n\tKhi nh\u1eadn ti\u1ec1n c\u1ee7a khách hàng tr\u1ea3 tr\u01b0\u1edbc và cho thuê ho\u1ea1t \u0111\u1ed9ng TSC\u0110 và cho thuê ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho nhi\u1ec1u k\u1ef3, ghi: \n<\/p>\n

\n\tN\u1ee3 các TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)\n<\/p>\n

\n\tCó TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (giá ch\u01b0a có thu\u1ebf GTGT)\n<\/p>\n

\n\tCó TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\n<\/p>\n

\n\t\u0110\u1ecbnh k\u1ef3, tính và k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf toán, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.\n<\/p>\n

\n\tCó TK 511- Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (5113 5117).\n<\/p>\n

\n\tS\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 l\u1ea1i cho khách hàng vì h\u1ee3p \u0111\u1ed3ng cho thuê ho\u1ea1t \u0111\u1ed9ng TSC\u0110 và cho thuê ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 không \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ti\u1ebfp ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n ng\u1eafn h\u01a1n th\u1eddi gian \u0111ã thu ti\u1ec1n tr\u01b0\u1edbc (n\u1ebfu có), ghi: \n<\/p>\n

\n\tN\u1ee3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (giá ch\u01b0a có thu\u1ebf GTGT) \n<\/p>\n

\n\tN\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i cho bên thuê v\u1ec1 thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thuê tài s\u1ea3n không \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n)\n<\/p>\n

\n\tCó các TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i). \n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p th\u1ecfa mãn các \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.6.12 \u0110i\u1ec1u này thì k\u1ebf toán \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi toàn b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc.\n<\/p>\n

\n\t3. K\u1ebf toán bán, thanh lý b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 <\/strong>
\n<\/h2>\n

\n\tGhi nh\u1eadn doanh thu bán b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \n<\/p>\n

\n\tN\u1ee3 các TK 111, 112, 131, (t\u1ed5ng giá thanh toán) \n<\/p>\n

\n\tCó TK 5117 – Doanh thu kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0\n<\/p>\n

\n\tCó TK 3331 – Thu\u1ebf GTGT (33311 – Thu\u1ebf GTGT \u0111\u1ea7u ra).\n<\/p>\n

\n\tGhi nh\u1eadn giá v\u1ed1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 632 – Giá v\u1ed1n hàng bán giá tr\u1ecb còn l\u1ea1i)\n<\/p>\n

\n\tN\u1ee3 TK 214 – Hao mòn l\u0169y k\u1ebf (2147) (n\u1ebfu có)\n<\/p>\n

\n\tCó TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguyên giá).
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"

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